If you could please explain how you get the answers it would really help me

E3-6A. Calculate and Use Overhead Rate Selected data for the consulting department of Austin Consult- ing, Inc., follow: Estimated consulting overhead cost for the year ... Estimated direct labor cost for the year (@ $9/hr.) . Actual manufacturing overhead cost for January Actual direct labor cost for January (1 ,200 hours) Assuming that direct labor cost is the basis for applying consulting overhead, a. Calculate the predetermined overhead rate. b. Prepare a journal entry that applies consulting overhead for January. c. By what amount is consulting overhead over- or underapplied in January? L02, 4 SERVIC MERCHm $360,000 180,000 19,500 11 ,ooo